School consolidation or reorganization continues to be a controversial issue in rural areas, with many contentions and claims about the advantages and disadvantages of small schools at the center of the debate. In fall 1986, a Nebraska survey examined attitudes toward school size and reorganization issues among school board presidents. Respondents were 81 board presidents from K-8 districts and 32 board presidents from K-12 districts that had been reorganized in 1980-85. Both groups felt that local control is an imperative and that the question of reorganization is best resolved with a high level of local involvement. Other respondent opinions differed substantially by type of district (K-8 versus K-12). About 60% of K-12 presidents agreed that tax equity could improve education, whereas 82% of K-8 presidents disagreed. Whereas 70% of K-8 presidents felt that their district was about the right size, 60% of K-12 presidents said their district might be too small. Presidents of K-8 districts were more concerned than K-12 presidents over the possible effect of school closing on community vitality. K-12 presidents rated breadth of the curriculum as their schools' main strength, whereas K-8 presidents pointed to the individual attention their students receive. Educational opportunities were seen as being enhanced through reorganization by 66% of K-12 presidents, whereas 84% of K-8 presidents disagreed. (SV)